The University defines capital equipment as tangible personal property with a useful life greater than one year with an individual or componentized cost of $5,000 or greater. The equipment can be ...

The University defines capital assets as non-expendable tangible personal property, including furniture or fixtures, with an acquisition cost of $5,000 or more and a useful life of greater than one ...

This section covers the accounting and maintenance tracking for our campus Investment In Plant (IIP Fund 74). CCO oversees the depreciation of the assets, recording of the debt payments, and reporting ...

Governmental accounting and capital management represent critical areas of public financial administration, focused on the systematic tracking, reporting and strategic oversight of capital assets and ...

Fixed assets, also known as property, plant and equipment, are usually expensive items that last long term, such as real estate, heavy equipment and furniture. Accountants in charge of this area of a ...

To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...

The fixed asset custodian plays an important role in maintaining the accuracy of the data contained within the University's fixed asset system. The Office of the Comptroller relies on the custodians ...